Telephone expenses

Since I use the telephone to talk to constituents and for other state business, can I deduct its cost?
You are not allowed to deduct the basic charge for the first telephone line into your residence. Also, you cannot deduct any sales taxes, excise taxes, or any local, per-call charges related to this telephone line.

However, even if you have only one telephone line in your residence, you may continue to deduct long-distance calls that relate to state business; charges for equipment, rental and optional services offered by the telephone company (such as call waiting or call forwarding); use of an answering service if it is related to your position as a member of the General Assembly; and an answering machine to record messages phoned to your home in your absence.

If you have a separate telephone line installed exclusively for use in your legislative business, the entire cost of this telephone line can be deducted as a business expense.

All of your deductible telephone expenses are subject to the 2% of adjusted gross income limitation. Any cellular telephones or similar telecommunication equipment placed in service after Dec. 31, 1989, are subject to depreciation limitations.

More on the Ohio Legislator's Guide to 2007 Taxes

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